28.12.2022 |
EN |
Official Journal of the European Union |
L 334/1 |
COMMISSION IMPLEMENTING REGULATION (EU) 2022/2573
of 13 December 2022
amending Implementing Regulation (EU) 2016/323 as regards the messages relating to the movements of excise goods under duty suspension pursuant to Council Regulation (EU) No 389/2012
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular Article 9(2), Article 15(5) and Article 16(3) thereof,
Whereas:
(1) |
Council Directive 2008/118/EC (2) lays down the procedure to be followed for movements of excise goods under a duty suspension arrangement under the computerised system (‘the computerised system’) established by Article 1 of Decision No 1152/2003/EC of the European Parliament and of the Council (3). |
(2) |
Directive 2008/118/EC will be repealed and replaced by Council Directive (EU) 2020/262 (4) with effect from 13 February 2023. From that date, movements of excise goods under a duty suspension arrangement, as well as excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes, are to be monitored by the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council (5). |
(3) |
As from 13 February 2023, movements of excise goods which have been released for consumption in the territory of one Member State, and are moved to the territory of another Member State, in order to be delivered there for commercial purposes, are to take place under cover of an electronic simplified administrative document submitted by the consignor. Up to 13 February 2023, Commission Regulation (EEC) No 3649/92 (6) applies, in accordance with which such movements take place outside the computerised system and under cover of a document in paper form, which is a simplified accompanying document. |
(4) |
Commission Implementing Regulation (EU) 2016/323 (7) sets out the rules on cooperation and exchange of information between Member States regarding only goods that are under an excise duty suspension arrangement. As a result of changes introduced by Directive (EU) 2020/262, the scope of Implementing Regulation (EU) 2016/323 needs to be amended to include the movements of excise goods which have been released for consumption in the territory of one Member State and are moved to the territory of another Member State in order to be delivered there for commercial purposes. |
(5) |
Implementing Regulation (EU) 2016/323 should therefore be amended accordingly. |
(6) |
In order to align the application date of this Regulation with the application date of the relevant provisions of Directive (EU) 2020/262, the application of this Regulation should be deferred. |
(7) |
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, |
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) 2016/323 is amended as follows:
(1) |
the title is replaced by the following: ‘Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding excise goods pursuant to Council Regulation (EU) No 389/2012’; |
(2) |
in Article 1, the introductory wording is replaced by the following: ‘For the purposes of cooperation and exchange of information between Member States regarding the movements of excise goods as referred to in Chapter IV and Chapter V, Section 2, of Council Directive (EU) 2020/262 (*) this Regulation lays down detailed rules concerning the following: (*) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).’;" |
(3) |
Article 2 is replaced by the following: ‘Article 2 Definitions For the purposes of this Regulation, ‘movement’ means a movement of excise goods between two or more Member States as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262.’; |
(4) |
in Article 3, paragraph 2 is replaced by the following: ‘2. Where codes are required for the completion of certain data fields in the mutual administrative assistance documents in accordance with Annex I to this Regulation, the codes listed in Annex II to this Regulation, Annex II to Commission Implementing Regulation (EU) No 612/2013 (*) and Annex II to Commission Delegated Regulation (EU) 2022/1636 (**) shall be used as set out in the tables of Annex I to this Regulation. (*) Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9)." (**) Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2)’;" |
(5) |
Article 4 is amended as follows:
|
(6) |
Article 5 is amended as follows:
|
(7) |
in Article 6, paragraph 1 is replaced by the following: ‘1. Requests for information regarding excise goods as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 that is not contained in the computerised system shall be made by sending an ‘Administrative cooperation common request’ document, as set out in Table 7 of Annex I to this Regulation. The request type shall be set to ‘Administrative cooperation’.’; |
(8) |
Article 6a is replaced by the following: ‘Article 6a Request for manual closure For the purposes of Article 8(1) of Regulation (EU) No 389/2012, when the movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 cannot be closed under Articles 24, 25 or 37 of that Directive, the requesting authority may request the competent authority of the Member State of dispatch to close a movement of excise goods as referred to in Chapter IV and Chapter V, Section 2, of that Directive manually. Such a request shall be made by sending a ‘Manual Closure Request’ document set out in Table 15 of Annex I to this Regulation.’; |
(9) |
Article 10 is replaced by the following: ‘Article 10 Mandatory exchange of information — Administrative cooperation results Where one of the cases referred to in Article 15(1), points (a) to (e), of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods at the premises of a registered consignee, within the meaning of Article 3(9) of Directive (EU) 2020/262 (‘registered consignee’), of an authorised warehouse keeper within the meaning of Article 3(1) of that Directive (‘authorised warehouse keeper’), of a certified consignor, within the meaning of Article 3(12) of that Directive (‘certified consignor’), or of a certified consignee, within the meaning of Article 3(13) of that Directive (‘certified consignee’), the mandatory transmission of the necessary information shall be carried out using an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation. The ‘Administrative cooperation results’ document shall be sent to the competent authorities in the Member State concerned within seven days of the control.’; |
(10) |
Article 13 is replaced by the following: ‘Article 13 Mandatory exchange of information — alert or rejection notification Where a competent authority becomes aware that excise goods which are dispatched within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262 had not been requested, or that the content of the electronic administrative document or the electronic simplified administrative document is incorrect, and the competent authority suspects that this is due to one of cases referred to in Article 15(1), points (a), (b), (c) or (e), of Regulation (EU) No 389/2012, it shall send an ‘Alert or rejection of an e-AD/e-SAD’ document, as set out in Table 14 of Annex I to this Regulation, to the competent authority of the Member State of dispatch. The ‘Alert or Rejection of an e-AD/e-SAD’ document shall be sent to the competent authority of the Member State of dispatch within one day of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.’; |
(11) |
in Article 14a, the first paragraph is replaced by the following: ‘For the purpose of Article 15(1), point (c), of Regulation (EU) No 389/2012, where a competent authority of the Member State of dispatch has received evidence of the completion of a movement of excise goods within the meaning of Chapter IV and Chapter V, Section 2, of Directive (EU) 2020/262, and the movement cannot be closed under Articles 24, 25 or 37 of that Directive, it shall decide whether to close the movement of excise goods manually.’; |
(12) |
Annex I is amended in accordance with Annex I to this Regulation; |
(13) |
Annex II is amended in accordance with Annex II to this Regulation. |
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 13 February 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 December 2022.
For the Commission
The President
Ursula VON DER LEYEN
(2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
(3) Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products (OJ L 162, 1.7.2003, p. 5).
(4) Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).
(5) Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (OJ L 58, 27.2.2020, p. 43).
(6) Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17).
(7) Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012 (OJ L 66, 11.3.2016, p. 1).
ANNEX I
Annex I is amended as follows:
(1) |
the subheading is replaced by the following: ‘ Electronic messages used for the purpose of information exchange concerning excise goods as referred to in the meaning of Chapter IV, and Section 2 of Chapter V, of Directive (EU) 2020/262 ’; |
(2) |
the Explanatory Notes are amended as follows:
|
(3) |
tables 1 to 16 are replaced by the following: ‘Table 1 (referred to in Article 4) Movement Download Request
Table 2 (referred to in Article 4) Movement Download Answer
Table 3 (referred to in Article 4) History of a movement
Table 4 (referred to in Article 5) Common Request
Table 5 (as referred to in Article 5(2)) List of e-AD/e-SAD as result of a general query
Table 6 (referred to in Article 5) Refusal of Common Request
Table 7 (as referred to in Article 6(1)) Administrative Cooperation Common Request
Table 8 (referred to in Article 7) Answer message
Table 9 (referred to in Article 7) Reminder Message for Administrative Cooperation
Table 10 (as referred to in Article 6(3), Article 9(1) and Articles 10 and 16) Administrative Cooperation Results
Table 11 (as referred to in Article 9(2) and Article 11) Control Report
Table 12 (as referred to in Article 14) Event Report
Table 13 (referred to in Article 12) Interruption of Movement
Table 14 (as referred to in Article 13) Alert or Rejection of an e-AD/e-SAD
Table 15 (as referred to in Article 6a) Manual Closure Request
Table 16 (as referred to in Article 14a) Manual Closure Response
|
ANNEX II
In Annex II, code lists 1, 2, 4, 5, 6, 8, 11,15 and 16 are replaced by the following corresponding code lists:
‘ Code list 1: Follow-up correlation ID
Field |
Content |
Field type |
Examples |
1 |
Year |
Numeric 2 |
5 |
2 |
Identifier of the National Administration where the message was initially submitted |
Alphabetic 2 |
ES |
3 |
Free nationally assigned, code |
Alphanumeric 21 |
ARC |
4 |
Complement |
Alphanumeric 3 |
123 |
Field 1 is last two digits of year. Field 2 is taken from the list of Country Code (see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636). Field 3 must be filled with a nationally assigned identifier. In certain cases, for the Follow-Up Correlation ID it can be an ARC. Field 4 gives a complement to field 3 to make together a unique identifier (for example, in the case of Follow-Up Correlation ID where several follow-up messages deal with the same ARC.) |
Code list 2: Event report number/Control report reference
Field |
Content |
Field type |
Examples |
1 |
Identifier of the National Administration where the report is validated |
Alphabetic 2 |
ES |
2 |
Nationally assigned, unique code |
Alphanumeric 13 |
2005YTE17UIC2 |
3 |
Check digit |
Numeric 1 |
9 |
Field 1 is taken from the list of Country Code (see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636) Field 2 must be filled with a unique identifier per report. The way this field is used is under MSAs’ responsibility, but each report must have a unique number. It is possible, but not mandatory, that it contains the year when the report was initially submitted (as suggested in the example). Field 3 gives the check digit for the whole identifier, which will help detect an error when keying this identifier.’ |
‘ Code list 4: Refusal Reasons
Code |
Description |
0 |
Other |
1 |
The enquiry or information requested could not be authorised under the laws or administrative practices of the requested Member State for its own use (e.g. Confidential information) |
2 |
(reserved) |
3 |
Disclosure contrary to the public policy of the state - The provision of information would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or where its disclosure would be contrary to public policy |
4 |
A judicial authority of the requested National Administration has refused to allow the transfer of information under its control |
5 |
The request concerns information that is no longer available due to national rules of data retention (5 years or more minimum) |
6 |
The requesting authority has not exhausted the usual sources of information which it could have used in the circumstances |
7 |
The number and the nature of the requests for information made by the requesting authority within a specific period impose a disproportionate administrative burden on that requested authority |
8 |
The requesting National Administration is unable, for legal reasons, to provide similar information |
9 |
The consignor has not exhausted all the means available to him to obtain proof that the movement of excise goods between Member States has ended |
10 |
No check performed |
11 |
Out of scope of 389/2012 (e.g. Naples II) |
Code list 5: Alert or rejection of e-AD reasons
Code |
Description |
0 |
Other |
1 |
The received e-AD/e-SAD does not concern the recipient |
2 |
The excise product(s) does(do) not match with the order |
3 |
The quantity(ies) does(do) not match with the order |
Code list 6: Evidence types
Code |
Description |
0 |
Other |
1 |
Reserved |
2 |
Police Report |
3 |
Report other than Police or Customs |
4 |
Customs Report’ |
‘ Code list 8: Request Reason
Code |
Description |
0 |
Other |
1 |
Report of receipt/export not returned to consignor |
2 |
Excesses or shortages stated at arrival of goods |
4 |
Submission of an e-AD/e-SAD was rejected because the consignee record of SEED did not match — the request is to ask for more information |
6 |
Have goods/quantities specified on e-AD/e-SAD been entered in consignee’s stock records? |
7 |
Check that goods have actually left EU (date on which export certified by customs) |
8 |
Placing of goods under a suspensive customs procedure (export warehouse, victualling warehouse, outward processing, etc.) |
9 |
Reimbursement of excise duty requested |
10 |
Spot checks |
11 |
Copy 3 not returned to Consignor |
12 |
Reverse of Copy 3 endorsed to show excesses or losses |
13 |
Certification of Receipt Incomplete |
14 |
Consignee’s Excise Number not in SEED |
15 |
Particular Deleted/Overwritten without official Endorsement |
16 |
Request for Manual closure |
17 |
Export Status Unknown |
18 |
Request for Interruption of a movement |
19 |
Perform interview of authorised representative |
20 |
Fallback document |
21 |
Two e-ADs/e-SADs were created for the same consignment |
22 |
Clarification regarding type or quantity of goods |
23 |
Receipt of goods were rejected/refused |
24 |
Ongoing excise investigation |
25 |
Suspicions of irregularity’ |
‘ Code list 11: Administrative cooperation action not possible reasons
Code |
Description |
0 |
Other |
1 |
Missing information |
2 |
Reserved |
3 |
Missing time |
4 |
Deep investigation on economic operator ongoing, short-term answer not possible |
5 |
Trader could not be contacted |
6 |
Missing trader’ |
‘ Code list 15: Type of Document
Code |
Description |
0 |
Other |
1 |
e-AD |
2 |
SAAD or e-SAD |
3 |
Invoice |
4 |
Delivery note |
5 |
CMR |
6 |
Bill of lading |
7 |
Way Bill |
8 |
Contract |
9 |
Trader’s Application |
10 |
Official record |
11 |
Request |
12 |
Answer |
13 |
Fallback documents, Fallback Printout |
14 |
Photo |
15 |
Export Declaration |
16 |
Anticipated Export Record |
17 |
Exit Results |
18 |
SAD (Single Administrative Document) |
19 |
Certificate of independent small producer of alcoholic beverages |
<TARIC CODE> |
Any TARIC code used in ‘box 44’ of the SAD |
Code list 16: Manual Closure Request Reasons
Code |
Description |
0 |
Other |
1 |
Export closed but no IE518 available |
2 |
Consignee no longer connected to EMCS |
3 |
Exempted consignee |
4 |
Exit confirmed but no IE829 submitted (IE818 out of sequence) |
5 |
No movement but cancellation no longer possible |
6 |
Multiple issuances of e-ADs/e-SADs for a single movement |
7 |
e-AD/e-SAD does not cover actual movement |
8 |
Erroneous report of receipt |
9 |
Erroneous rejection of an e-AD/e-SAD’ |